It is hereby ordered that the judgment so appealed from be and the same hereby is unanimously affirmed without costs.
Memorandum:
Petitioner appeals from a judgment confirming the Referee's report in this tax certiorari case. We agree with Supreme Court that petitioner failed to meet its burden of establishing by a preponderance of the evidence that the assessments for the tax years in question were excessive. Petitioner correctly contends that, by submitting...
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